Pengaruh Ukuran Perusahaan, Komisaris Independen, Kualitas Audit Dan Intensit…

ABSTRACT This study aims to examine the effect of firm size, independent commissioners, audit quality and inventory intensity on corporate tax management. Corporate tax management is the dependent variable in this study which is measured using the Effective Tax Rate (ETR). The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-20…